Policy paper

Air Passenger Duty and private jets

The measure confirms that from April 2027, the higher rate of Air Passenger Duty will apply to aircraft of 5.7 tonnes or more that are used as a private or business jet.

• From: HM Revenue & Customs
• Published: 13 July 2026

Documents

Air Passenger Duty — extension of the higher rate

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Draft legislation

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Draft legislation (accessible version)

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Explanatory note

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Details

This measure extends the higher rate of Air Passenger Duty to aircraft that are both:

• 5.7 tonnes or more
• used as a private or business jet

Currently, the higher rate of Air Passenger Duty applies to aircraft of 20 tonnes equipped to carry fewer than 19 passengers. Many private and business jets do not meet these criteria, so they pay the same rate that applies to scheduled services.

The extension of the higher rate is to make sure these aircraft are taxed fairly and make a greater contribution to the public finances. 

The government would like technical feedback on this draft legislation. Send your feedback by 7 September 2026 to Ann Little by email: ann.little@hmrc.gov.uk 

Published 13 July 2026